Notification No: 20/2019 – Central Tax dated 23-04-2019 – Download pdf
Seeks to make Third amendment, 2019 to the CGST Rules.
| Title | Seeks to make Third amendment, 2019 to the CGST Rules. |
| Number | 20/2019 |
| Date | 23-04-2019 |
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G.S.R….(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2019.
(2) They shall come into force on the date of their publication in the Official Gazette.
2) Rule 23 – Revocation of cancellation of registration
3) Rule 62 – Form and manner of submission of quarterly return by the composition supplier